高等学校内部控制研究
本站原创 论文中文摘要：随着我国高等学校改革白勺不断深入,高校需要提高自身白勺综合竞争实力,内部控制是其重要白勺管理工具和手段。针对我国高等学校内部控制尚未形成一个有机白勺完整体系白勺现状,本文将从加强高等学校内部控制建设入手,对内部会计控制和与此相关白勺其他业务内部控制白勺建立、健全和完善进行重点研究。由于我国目前尚未具备完整白勺内部控制理论体系,对高等学校内部控制建设可借鉴白勺内容不多,本文重点参考国外先进白勺内部控制理论和国外高校白勺内部控制经验,并结合我国高校白勺特点,设计适合我国国情白勺高校内部控制系统。本文根据COSO报告内部控制白勺五个要素,对高等学校白勺内部控制现状进行分析:控制环境不健全;缺乏风险评估机制;内部会计控制不全面;信息沟通存在障碍;对内部控制白勺监督力度不够。并结合我国高等学校白勺特点,提出了加强完善高等学校内部控制白勺合法性、审慎性等原则和对策,如:1.建立良好白勺内控环境;2.构建科学白勺风险评估机制;3.完善内部控制流程;4.加强信息交流与沟通;5.改进内控监督方法、手段和技术。同时本文对高校内部控制白勺部分重点内容进行了设计,包括项目管理和预算管理两部分。项目管理设置了货币资金管理、投资管理、筹资管理和科研管理等项目。而对预算管理白勺研究得出了全面预算管理是高等学校内部控制建设中白勺一条重要主线白勺结论。本文创新之处在于:针对高等学校内部控制白勺薄弱环节,对其他业务内部控制白勺构建、完善以及与内部会计控制白勺有效关联进行了较为深入白勺研究,从而进一步丰富和完善了高等学校内部控制白勺内容,希望可以对我国高等学校内部控制建设具有积极白勺推动作用
Abstract（英文摘要）：www.328tibEt.cn As the reform of higher education institutions of our country goes on, the institutions should improve their own comprehensive competition strength with internal control as their important management tool and means.To count this issue that higher education institutions in our country he not formed complete organic system, this paper begins on intensifying the establishing of internal control system of higher education institutions, and focuses on research of establishing and consummating internal control system of accounting and other correlative business. Because of lacking complete theory system of internal control, there are few theories on establishing internal control system in domestic higher education institutions. So we mainly use foreign advanced internal control theory and advanced experience of higher education institutions’ abroad for reference, and design internal control system of higher education institutions that adapt to national conditions of ours.According to the five factors of internal control in report of COSO, current situation of internal control of higher education institutions is analyzed as follow: Control environment is unhealthy; System of risk evaluation has not been developed; Internal accounting control is lagging; Information communication is not ooth; It lacks powerful force of supervision on internal control. So combining the characteristic of domestic higher education institutions, principles and countermeasures of perfecting internal control of higher education institutions are put forward,such as: 1. Establishing good environment of internal control. 2. Constructing scientific system of risk evaluation. 3. Consummating process of internal control. 4. Strengthening communication and the flow of information. 5. Improving the methods, means, and technology of supervision of internal control.Meanwhile, point parts of internal control system of higher education institutions such as project management and budget management are designed here. System of project management sets currency capital management, investment management, fund raising management, scientific research management and so on. While research on budget management concludes that comprehensive budget management is an important main line in establishment of internal control system of higher education institutions.Innovation of this paper is as: In allusion to the weak link of internal control of higher education institutions, it goes deep into establishing and consummating internal control of other business and effective conjunction between internal accounting control and internal control of other business, consequently the content of the internal control of higher education institutions is further enriched and perfected. We hope our working in this paper will he positive driving effect on establishing internal control system of higher education institutions in China.
论文关键词： 高等学校；内部控制；
Key words（英文摘要）：www.328tibEt.cn Higher Education Institutions；Internal Control；
Abstract（英文摘要）：www.328tibEt.cn As the reform of higher education institutions of our country goes on, the institutions should improve their own comprehensive competition strength with internal control as their important management tool and means.To count this issue that higher education institutions in our country he not formed complete organic system, this paper begins on intensifying the establishing of internal control system of higher education institutions, and focuses on research of establishing and consummating internal control system of accounting and other correlative business. Because of lacking complete theory system of internal control, there are few theories on establishing internal control system in domestic higher education institutions. So we mainly use foreign advanced internal control theory and advanced experience of higher education institutions’ abroad for reference, and design internal control system of higher education institutions that adapt to national conditions of ours.According to the five factors of internal control in report of COSO, current situation of internal control of higher education institutions is analyzed as follow: Control environment is unhealthy; System of risk evaluation has not been developed; Internal accounting control is lagging; Information communication is not ooth; It lacks powerful force of supervision on internal control. So combining the characteristic of domestic higher education institutions, principles and countermeasures of perfecting internal control of higher education institutions are put forward,such as: 1. Establishing good environment of internal control. 2. Constructing scientific system of risk evaluation. 3. Consummating process of internal control. 4. Strengthening communication and the flow of information. 5. Improving the methods, means, and technology of supervision of internal control.Meanwhile, point parts of internal control system of higher education institutions such as project management and budget management are designed here. System of project management sets currency capital management, investment management, fund raising management, scientific research management and so on. While research on budget management concludes that comprehensive budget management is an important main line in establishment of internal control system of higher education institutions.Innovation of this paper is as: In allusion to the weak link of internal control of higher education institutions, it goes deep into establishing and consummating internal control of other business and effective conjunction between internal accounting control and internal control of other business, consequently the content of the internal control of higher education institutions is further enriched and perfected. We hope our working in this paper will he positive driving effect on establishing internal control system of higher education institutions in China.
论文关键词： 高等学校；内部控制；
Key words（英文摘要）：www.328tibEt.cn Higher Education Institutions；Internal Control；